QUYET TOAN TAI CHINH Q3 2012 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vực...
CONG TY cb PHANOWOC 11 O h chi :205 Lqc Long m n , p h m3, Quain 91 Tet: OgB34OOt Fax: 39636186 M u sS DN - WOCAO ~mQUA KWH DOAHH - QUQ HNnh Thl Y&I Nhf m GONG TY cb PHAN OW bC 1I D/a chi :206 Lqe Long Quln, ph-g Tel: 09634001 Fax: 39638186 Bho c8o tBI chinh 3, Quan 14 Qu$ n4m @ichinh 2012 : X8.y mg,dich vy d kinh doanh Mt dong s8n : X&ydrmg nbi b; Sin d t vA kinh d d v4t li@ud y dmg (kh8ng sh xuh trp sd); Thik d k i h t d c c h g trhh db dung; Dich vy cho tbug nh8 a, xuihg, kho M;Dich w gift xe; ~ i n doauh h bht @ng & vie Tuyln b6 d tub thd c h u b m F d t o h v l c h i dij kg todn ~ a n ~ ~ n ~ ~ i a m d & ~ ~ ~ f ~ [ t u a n ~ ~ daanh nghibp Via Nam dugc ban h a theo Quy& d* s6 15/2006/QEbBTCnghy 20 thang nhn 2006 c b BQ tnrbng Bb Tgi chinh c k g nhu tic T h h g tu huhg dh thyc higm chub m w YA chi! k6 tmb c5a Bb Thi chinh bong v i e &p Bgo 40thi chinh ~ c Hhgdnkho ~ h nd gn kho duqc xhc djnb t r h ca s& gih &.GiB ghc ch6 bibn vd tic chi phi lib quan wc tikp khk phat sinb trqng thai hi@ tai chi phi mua, chi phi g t8n kho &w &h vi c6 dkhoq cbaoh hg8m t&l d Hhng thn kho duqo hwh toBn theo phuang pbbp k@ khai thuhg my& Gi&gb h g thn khu dupc tinh thee hai phwng phap tau: Dp phbng giam 'ti h h g t h kho duqc ghi nh$n gih gh 1dn hm gih trj thuh c6 thd thv hi@ dugc GiBtri th&chthk t b h i b duo;o lii i5 bh ubc tlnhc6abg&khotdrchi p h l h t i n h db hoiln thhh sh phsm YA chi phi u(ro dnh thi&toh0 pi& tihr tbp chhg $ C L khoHa pMl thu thuomg mgl v& phi&thu Mhc CaC kh& p M t h thuung mqi VA & k b h phai thu khL duqc ghi nh@n the0 Ma dm, chhg tir Dp ph6ng phai thu kb6 Ubi buqc i$p cho hqn c h d c khoh ho& & kih mixc t&n ~ 6vi5i ng phai thu qu6 '306 th& xhyph&ithuthdkhbnhuUbi khoh np ra, cy & %I d o tu6i nq quh sau: thanb t o h - 30%gi8~~iv~~odinnqp~tfiuqu8han~~06thang&d~01n~ 50%gi8tr~d6iv~kh~ngp~~uqd~tir01n8m&dubi02~ - 70% gih trj dbi v6.i khoh nq phai thu qu4 h@ntlr 02 n h ddn dudi 03 dm - 100%gi8~d6iv~kh~nqpb~tbu@~~03n8m~lh ~ i ~ ~ ~ ~ ~ t h u c h u a q u ~ t h a n h ~ n h u n g k h 6 h i r ~ ~ t h ~ h k i h m h t6n tbk &8 U p dv phbng - 5, Tihi ran d ajnh hm blob ~hishcbdjnhha~hlnhUtmpth6h@n trii.hao mdn lily ld.~ g u y gih h tlti sh ch h h bao gbmtoim ~ ~ d chi c phiib6rad&06~'t&ish&Ujnhtinh d h th&i&&n dm tAi sh d6 v b trqng s h g sir dpng C k chi phi phit sinh sau ghi b u dau chi dup ghi t b g nguyEn gi6 tlli s8n c6 djnh nku cb chi phi nAy &chin Jim tsng lqi lch kinh d tmng hmng lai sir dgng t A i sBa 66.CBc chi phi khdng thba mHo d i h ki* du(to ghi nh#n v b chi phi ~bi~shch-hhhinhduqckha~thanh&,n bht I$ khohn I% 16 d o phht sinh v i b & d m ?l @gihv~kh$uhaolli~k~duqcxbadvi tlnh vim thu hay chi phi tmng @p C ~ N TY G ~6 P H ~ N D@ C I chi: 205 Lgc Long Qufln, phuhg 3, @in 11, TP.HB Chi Minb BAO CAO TAICW QW3 ~ h n&ntAichhbkdt o th6cnghy 31 t k g 12n8m2012 BBn thuyh minh B&od o t&lebhb q (ti& theo) - ,- Tai s8n ch ajnh hm h i d ~duqc kldi~ hm theo phuong phhp & h g t l h g dm t&n th&igian RUu d~ngu6@tinh.~8n8mkt$uhaocdra&l~~s~rnc~~h~hlnhnhusau: sh c6 dinh Sih!!~ 05- 15 NhA cira, v@tki&ntrimc Ph~~~gti@lvmAi,&& 06 - 07 hi& bi, dyng qa quh 19 6, 04-05 Bktd$ngs&ndhu tu ~ ~ g ~ & t u ~ ~ q u y ~ n s ~ d ~ g ~ ~ m g t p ~ c t a n h h h ~ w & ~ ~ t h &a Gng ty hay thud thi chi& d sfr dwg n h b mvc dicb thu lqi ifr vi& cho thue ho# chb tatlg giL I3h a n g s h d h tu dugc Xhik theo nguyh gih t& hao m6n Liiy kd HguyQ gih d a bkt @ s ~ n & h r t o h n ~ c b c h i ~ h i m h f typh$ibbrah@gisl~bqpl$&&kho8nrhTa fi rad traod6i&dduqcbh@ngs8n d! u t u t i n h d h h ~ d i b m u a h ~ x a ~ y d ~ g h & thM Chc chi phi Lih quan d&nbbt dgng s h du tu tphst sinh sau ghi nhen ban dBu dupe ghi nhbn vilo chiphi,trillrbichi h i d y c b k h n ~ g c h ~ c h g n ~ c h o ~ ~ ~ ~ u a t ~ r a l ~ i c h tuung hi nhi h m mirc hoqt d4ng duqc dhh gii bau banu tht thqc ghi tgng nguy6n gih k Chfphidirsry Chi phi di vay d q c ghi nh(h vAo chi phi phit sinh T m h hqp chi phi hi vay Lign quan t i ~ & b v i & & u ~ ~ d ~ h o # c s a d ~ ~ d dc 6dma~ nt t gh a i g h ~ d A i ( t r n thing) & c6 th& h a vrio L& dwg theo rnw dich K& tmh ho& bh thl chi phi di vay nhy dvqc vh h&a d i viri chc khoh v6n vay chung'kmg d6 cd & dyng cho muc dich du hr x&y dlmg ho& s8n xu4 tili &I dfrdang thl chiphidivayvdn h6adugc x8c &'d theotf 16 V&I M a d i v6i chiphi lfiykd binh q ~%iaquyh b ph~sinh&ovi@&utudYdyng wbsnho& s8nx&thi &I 66.~ j14~611 i h6a duqc tinh theo @ 14 Hi d t binh quh gia quyh c h & h a i n vay churl trH n h , n g e t& ciic l i h h vay ri- bi& phvc vy cho rnvc dich hlnh t l h h m@ tsli Ssn cv th8 Chi phi t r G fmk dhi b@ll ~ w c f c , ~ w C h ding cg, d p g cv & h a v8o s* dpng dupe phin b8 vAo chi phi theo p h m g phap Uuhg thhg v&ithbi gian p h h b6 k h h g qd 03 dim 9, Chi phi phHI trA Chi phi p h l trH duqc ghi nhsn dys h&l oBo u h tinh hqp 19 vk d ti& phii t d cho cfrc h h g h6a, 4ch v\l& sir w lo wp ~ r i c a qmf dC p h b g trp dpmht vi@curn YA b&o d m tbkt rgIdgp Q@ dy phbng c$ I& viec lilm dwpc d h g && chi trh trp chp ththsi vi(c oho ngubi lao d@ngd thdi gian l h vi& t& 12 thhg tr& 14n ti& ddn n@y tbhg 12 n8m 2008 tgi Cbng ty Mhc trich C~NG N CO PHAN Pw 6~ 11 D$ chl: 205 Lqc Long Q&, phuhg 3, @n 11, TP.H?I Chi Minh BAO cAo TAI CN QUP Cho n8m thi chinh kit thirc nghy thhg 12 n5m 20 12 EHn thuyit miab B40 cho tAi chinh q (tiip theo) quy dy phbng trp dpmht v@c i h 1A ' h thhg llrung lhn cu s& d6ng b8o hikm xi$hei vA dugc hgch t o h vAo chi phi Theo Lufit bho hiim XFI hai, k i tir ngAy 01 thhg 01 n h 2009 n g u sir ~ dwg la0 dGng phii d6ng quf BBo hi& thit nghiep co quan BBo hi& x l hiji V i e Nam q u h Iy vdi t j le 01% d a mirc thap h m giiia Iumg co bin ciia ngubi lao dong hoac 20 lhn mirc Iumg t6i thiiu c h u g dugc Chinh phi^ qui d* timg th6i @I Vdi viec $ dyng chi bb hikm thh nghiep ngudi sir dwg lao d6ng k h h g phii trich l$p dv phbng trq dPmit ,ti& lhn cho thbi gian l h vitc cha ngubi lao dong ti3 nghy 01 W g n h 2009 Tuy nhien trq cAp th6i vide trh cho ngubi lao dong dfi diku kien cho thhi gian l h vi$c k u k ngiy 01 t h h g 01 nA111200918 r n h luong bhh q u h tmng v6ng sAu thhg lian kb tnrk thbi b i b M i vigc 11 ~ ~ a vbn b nkinh doanh vdn dau tu cEia chti s& hlZu v6n &u tu cih chh sb ~ O Ubuqc ghi n h k theo sB thvc tb dg dhu tu ciia &c c8 d6ng Thpng du vdn ed phdn phht hsnh vh me& d g a i cBphib Thbg du vb & p h duw ~ &i nhen the0 s6 chenh lech giira phht hi& 1h dau, phht hanh b6 sung hoac chenh lgch giita gih tAi phht h h h vii gig so skh c6a c6 phi&uquy Chi phi tryc tiip lien quan d&nviec phht h h h b6 sung c8 vA thi phht hhnh quy duqc ghi gihm thwg dur vbn cb phh c6 ~ V ~ kh H kc cia chd s& k12u v6n khAc dugc hinh thrlnh b8 sung tir kkt qu8 hoqt dGng kinh doanh, d h h gih lai tlii sku vh gia b j c6n Id giOa gi6 td h 19 cua d c thi shn duqc Wg, bib, tii trq sau trir tic khoh thud p h OSP nQp (nku c6) lien quan den cac tii sin 12 ~ h u thu & nh$p doanh nghiep Chi phi thui thu nh@ doqnh nghiep bao gbm thu&thu nh@phien h2u-h VA thu&thu nh@ph o b la; ~ h u bhrc k nh& hi& h h h ~ h u thu nh8p hien hhilnh 18 khdn' thu&duqc tfnh dw e n thu nhap ttfnh thub Thu nh8p ttinh thub c h h h lgch so vbi lqi nh& k6 to& I$ biku chhh c h khoh c h h h lech Q m thbi giiia thuk v l kk t o h , chc chi phi kh6ng d q c trim c h g nhu diiu c h i d chc khoh thu nh$p khdng phAi chju thu&VA citc khoh 16 Bum chuYh ~ l t u dfhu iah@ kodn Zpi l%u& thu nhsp ho51-1lgi la khoh thu$ thu nh8p d o h nghi$p se phQinap hogc d duqc h o h lqi ch&nhl+ch tqm thbi gifia gih tri ghi s6 c h t& s h vh nq ph& trA cho muc dich B h cao tii ~ h h vh i c k gii diing cho rnyc dich thu6 ~ h u thu nh8p h o h lqi pMi trh 8uq.c ghi nh$n cho At d chc khoin chhh lech tqm thbi chju thu&.Thi s h thub thu &$p h o h l~ chi dugc ghi &&I chic c h h bong tumg lai s6 c6 I g i nhu@ tinh thu$ d6 sfi dwg n h b g chCnh lech Qm thbi duqc khhu trir ~ Gi6 hi ghi s6 cia tii sin thu6 thu nhsp doanh nghiep hoHn lG dogc xem xkt 1~ vb k6t thhc niim tAi chinh vA J dugc ghi g i h bin muc d h bb c h h c h h c6 dii lgi nhuh thu6 cho hkp 19-i ich c h mot p h h ho@ct o h bo t i i s h thu&thu nhgp ho& lqi buqc sir d ~ gC h thi s h thu thu nh@pddoanh nghiep h o b 1Ig chua duqc ghi nh& truiyc d y duac xem xdt lgi vb ngAy kit thic n&n ~ tei ohinhviduprghinh#nkhi& chhcd di3 lpinhu#ntinh&ddkcbth& s ~ d y n g & a i d n th.p( $u nJo& h a lqi chua ghi d& niy hoiin igi p~ trs ~ w &c ~ dc* thee thud suet dv * thu6 thu n h e hob lqi thu6 thu tinhd~dwchonht8i&dupcthuh&ihaynpph~i~~thanh~~~c8cm~ ~jli 1.g & d s d t c hi& ~ t @ 1 @ ~ ~ t h c n 'I'bu6thu@~hoh~tlu(rcghi ~ m ~ ~ i c ~ strong ~ g o d o l r d t ~ u & h q t d tkinh j n ~doanhtdkhi lib cpuw d & ~& khoh mvo Uuqc g h i ~ v v n chi3 si3 h h ~thu ~ 6@p doanh nghiQP & &QC ghi &g v8o v6n chii s& hiiu 13 Nguygn & gbi oh@ doanh tba vh tba nh@p Doanh fhn cung & djkb vp Doanh thu cung chp dich v(l Uuqc ghi nh$n kh8ng d o nhimg y&u d khbng chec chh d h g k6 lib quorn d6n vigc thmh tdn ti& h e chi phi k b theo Tmhg hqp dich vy Uuqc tbw hien d d u w d tdnthidosnh thuduqcgbi nh&c8nolrviloe ledichvghahthanh$i nghyk&tw nhn t A i chinb Horp d8ngdydqng hi kk qui &W b@ hqp d8ng dupe ubc tinh m& d c h dhng tin c$y thi: o i v ~ c c h q p & m g x d i Y d y g q u i d ~ n h ~ u ~ ~ ~ h t h e o t i ~ doanh thu VA chi phi lib quan dkn hpp dBng dugc ghi twang Img v&iphbc6ag vi& d h o h C8ng ty xic d ~ bv6.ii c8c bpp d h g x5y dwg'qui dinh nh8 thbu duqc toen th%o gih tri kh6i RrQng t h ~Ken, doanh thu vB chi phi li+ quan & hqp dang dupc ghi nl@ tuong h g vbi p h h cdng vigc&ho~thanh~~h~gxsC~viiduqcphhgnhtr&nh~drrn&~ Chc k h h thg, giam khbi luqg xAy &I, & kh& thu bbi thuhg vB c8c khoh thu k b h d o d thu &ti duqc thhg nhh vbi khach bhg duqc ghi cM' Khi &I qu8 t h p h i b hqp d h g X A dwg ~ kh6ng thb u h dnh dulpc m& d c h &ng tin tiny, thl: thu chi duqc ghi &&I tuung h a n g v6i chi phi c h hqp &ng phht sinh mB vi$c ha& trA Id tumg bgi &c h Chi phi cfiah9p dbng chi duqc ghi d@nvb chi phi iiii phsa sinh Do& C W l&h gih dng doanh thu h@ kh c b hqp dBng x4y &mg dgl ghi nh#nv$i kh& ti& Icy k6 gbi~hhbthank~the~tih~k&h~h~hgpdBnghqc.ghi~~~~ W pbai EFB fhWl ti& U? k6 hogch c h CgC h~ t h g xiy dpg, 15 Tgl sHn cbinh Phdn Iopd sdn hiiehhh C h g ty p h h l q i c& tAi sh thi cbhh thbh chc n h h thi s h thi chinh d u ~ ghi c nhh theo gih tri hcrp 19 thBng qua B b d o k&t qu8 ho@ &ng kinh doanh, c8c kb& &u tu d m gift dbn ngAy dho C ~ N G N~6-BW& 11 Dbchi: 205 L g L o n g ~ ~ , q u @ 1T F ,B ~ CbiMinh BAO cAo TAI cQW3 Cho nHm tili chinh kdt thQc ngw thang 12 n&m 2012 BHn tbayh minh Bho c8o thi chhh q (ti& thoo) rZemsA Thi sin tAi chi& duw p h h l& P ghi nh& theo gil hi hpp 19 tMng qua BBo d o kh quji hoqt d?ngkinhdoanhn&duqcnh gi~ddkinhdoa&ho&mx&p~Aonhbm~hanbnhtbeogiAtri hqp 19thhg qua ~bd o kh quA ho# wng lrinb doad $itbbi dikm ghi n h b ban dBu p h b 1ag.i v8o n h h chhg tchoan d m gi3 d&kinh dortnh nku: Tiri #An trli chinh Dupc mua ho& tgm chil yhcho mpc dich bb Id ths g h ngh, ~ & n ~ t y w ~ d ~ & ~ ~ & m ~ i c h t h u l p i n ~ ~ mng cy tili chinh pMi sinh ( n g d ~c8c dng cy tki chinh phai sinh rtuqc x8c dinh 18 mot hhqp dhng bho Iihh thi chhb ho& m@ c8ng phhg ngira rhi ro higu qd) ~tickh&n&car~giitd~nptgdydc~o~ ~ ~ & h r & g i l ~ d ~ n n @ ~ ~ h h g n ~ ~ ~ ~ t ~ i c h i n h ~ h i t h o l n h ~ d ~ ~ ~ ~ ~ x s ~ d ~ n h v ~ c ~ d i l o ~ ~ d n b g gia d8n ngdy hqn C& k h d n c h vay vdphufl thu ~ h khoh c cho vsy vk @hi tbu M c8c t A i s i n tAi ohinh phi p ~ sinh i vdi c8tonkho8n&a& dinh h a c6 th6 x8c dinh vB khhg duqc n i b y& &thj-tru?mg t o h cb Tdi8th tiri chhh s& s h g dd b h ~g&~c~&&~d&b1$c8c~s8nt8ic~~hi@sinhc~rqcx8c@k&*~& bh h o a ~khdng p h b P cEic t8i sHn thi chinh gbi n& theo gih hqp 19 th8ng qua Bgo c k $ t q u h ~ ~ n g k i n b ~ & k b o $ n d u t u g i ~ d h & ~ho&chckhohchovay @ vh pMi thu ~ * ~ ~ ~ ~ AU s d ~b r ri au f td i ~ & i u c a tai ~ s8n tAi chfnh dugc ghi nhb @i mua vh dimg ghi n h b tqi ngiYbh T~ thfri &i&mghi n@ lhUh,tii s&u t&ic h i d Uuqc x h dinh the0 gi8 mudchi phi pha h h h dng c8c chi phi p M sinh M c lign qum ti$p d&n vi& mua, pMt banh EBi s8n tiii chinh $6 my 16 NqphH1trHMchinhvBdngcpvhnchSls&h~ Chc cdng cv t8i chi& d b p p h h l d lii nq ph& kA t8i chhh ho& c8ng cy v&n chd s14 h h Qi thbi d i h ghi nh$u ban &u phfi hqp vdi b&u cb%vh dinh nghla ciia nq phhi tFB t8i qhfnh vA cbng cp v8n chfi s& h h Nqpkbi trEi chi& Cang ty p h h 1-i nq phhi trA t$i chinh & nhb: nq pbhi tr8 thi chinh duqc ghi nh@theo gih tri h q 19 thhg qua B b d o k6t quh ha@ d4ng kinh doomh, c8c khoh ng pW td tili cbhh duqc x8c djnh tbeo gi8 tri p h h bg Viec p h h d c khoh nq thi cbiah phy thub d o bh chk vh mvc Uich cha kh& nq tAi chinh vA duqc quybt dlnh Qith&idi&mghi nh$n ban & NppiBlii trd tdi chfnhduQc ghi nh& t h o giri trj kqp l$ thdng qm B4o d o k& qttii hoqt d&g h h do& N~ phei t ~ & tAi cbinb duqc p b 14 lA ghi n m thco gih hi th6ng qua B ~ Od o kkkt quh host dong lrinh doanh nku duqc &Igift dB khh doanh ho& hrpc x6p vim nhbm phhn ~ u theo h gi8.Cri hqp 19 th8ng qua Bho EBO k& 406 hoQt a n g kioh dosnh $i thbi di&n ghi nh& ban &u Thi sjin &i chinh du(rc phen I d v b nh6m chhng kh& &f l dd&h h d u d ?I&: Duqc mua ho@cQO chfi ydu cho rnw dich b8n lqi trow th2ri gian n&, C8ng ty c6 djnh n h gin n h h myo dich thu lqi n& @; C&ngcp t& chhh phAi sinh (ngogi W c8c c&lg cv thi cbinh phAi sinh duQc xhc djnb 18 met hpp &ng MII & h tAi chinh ho#c mGt c6ng cv phbng ngira rhi ro hi@ qd) Cdc khohn nqphdf trd tdi chinh d m x h dink theo gt3 & i p h b& ~ q ~ h i l i t r l l dchhh l i hgcxhc d'@ tho gi8 tfi p b b6duqcxslcd*bhggihtri g h i w b a n &chnqpbdi ~ ~ c h l n h o~b kdh oi h h o h tr;lg6c, c@gho#chrf&khdnphhb81jrd tinhthooph~phap~idth~t&cb&ch&&l&hgihgi6~~~lwrnddBud~tri hqn, fib di d c kh& g i h dr (tqrc tibp h@c thang qua viec sil d w mot t8i khdn dy phdng) dogihgihtri~dokhh1gth~thuh8i Phuung pbap Ist& hm t& 18 p h m g phhp dnh t o h gil tri p h h b8 cfia mot hobc m t &dm nq p h a i ~ t a i ~ h i n h ~ p ~ b S t h u ~ ~ h ~ c h i p h i l ~ t r o n g ~ c l i & n q uthw&lA an.L~isu lai sdt chi& k h h & l u h g tikn ubc tlnb 1chi tril h a nb&~ tuang lai sudt vbnp dfri dv ki$n cfia dng cp tAi chinh ho@cngb hon, nku &I thi& trb v&gih tri ghi s8 hien hi thub cda nq phai tri thi chInh i Gid trj ghi sh bm dc?uczia n q p M frd 1- chid ~tAi'ohlnhd~x80dinhtheogiAp~t~ ph& hanhnq tAi c b h 66 Gang cy d n chd sa h@n Csng cyl vhn chfi 56 hfi Ih h q b&ng chr'mg td CRrgc nhang Iqi ich cdn hi v&tAi sh ciia C6ng sau khit&Uitolln nghia vyr angcpW&hpl&hpp ~ cbinb p h h hqp C6ng ty phht hhh duqc p h h lo&ithhh & t h b h phh nq phai d tkanb p h h vhn chir s& h h thee n@idung th6a thuh hpp dbng vA B j nghia v&nq phAi trh t4i chinh vi &g v8n chd sb h@u C h g GIJ ~ P h h vh chii sd hitu @ x8c did lil gi8 trj d n cih d n g cu tAi chinh sau tdt bi gih hqp 19 cih phb nq pMi irh Oih t4 cifa ding phai sinh (nhu iB hqp dbng ybn chpn bh) di k&m d n g op tsj chinh phhc hqp kh8ng th* p& vbn chJ s(r hitu (nhu P quy n qhpn chuy&n dbi vbn ch6sbhh)dupctrlnhlAytrong vdn chh s b h h ghinh&ban 17 T &nqp~~~~@~@s6cho&p&nqphaitt.gv~ & bhgv(rigi&trjhpp&ckidngcytAi chinh B ~tr* I cBc c8ng cg CBi chinb C k ic sh thi chinh vh nq phai t d thi ctzinb chi duqc bh W vbi vB trinh My gih trj th& I&I dbi kk t o h vB chi Cdng ty: Bhg ~6~u~&nh~~hbpd&b~~gi8trid~~dugc~hi*;vi ~ b & ~ ~ t o h ~ n c u s & t h u b h ~ & ~ ~ s n d t h a n h ~ ~ mQtthbi d i h &NG N C PH'AN D m C 11 ~ ~ ~ g c ~ o ~ ~ ~ h u b n g , ~ ~ l l , T P , ~ ~ ~ b i ~ i n h BAO CAO ~ha f m QW3 Chonhthi c h ~ n h k k t t h h n31~thhg ~ ~ 12nh2012 Bin tbuyk mhh Bdo cAo t8i chinb q (tibtheo) 18 - Bho cb theo b@ p u n Bg ph& theo Knh kinh doa& IA m@ p h h ch thd xhc djnh rihg biet tbam gia vho quh trhh s8n djch v(l vh cd di ro VA lqi fch kinh t& khh vbi chc bg pl@n kinh xuit ho#c cung chp sin doanh khllc ~ ~ ~ h & t h e o l c h u ~ ~ ~ l ~ ~ ~ hdwri&ng h c b t bi&tham l d x h giavbqu5trinh c *XI& ho#c cun dp s h p h h , djch w lmng phm vi mot m6i i g kinh t&cy thb v&c6 nii ro vh lqi ich kinh khh v&ichc ph$n kinb doanh chc m8i tnrbng khh d b 19 &Mnquan coi lil lidn qua nku mot b€n c6 khh nbg kdm so& ha@ c6 gnh b h g d h g & di v6.i M i bong vi& quyk dinh ch cbhh dch ~ chinh vB ho@ @g Cgc bgn ciing d m xem M bgn lih quan n&u chng chju SF kiim soat chung hay chiu gnh h h g dang ke chung Cgc Mn ~ m v igb xern x8t m6i quan h# nhih hm hlnh t h h p u p 19 ciic w Mn quan, Giao djoh vbi chc Mn a5 lib quan n i b d- ('I 2, ~gm chit mbi quan he hiohb8y & thuy& minh d W.2 ~ i &i h c6 k$ hw khhg qui 03 thhg PhHi thn khhch Mng PhBi thu v&k i d doaah dhB ~haithuv~cdngtrlnhxiiyhp c4w TrQtrukcbonguMbh C6ng ty cd p h b U b tu x@ dwg vB kinh doanh s8 ~ ~ 17300.839.918 nMSgiGhl ~ gnbh , cung d p kbhc Wng 357.591.895 17.65S.431%l3 c b mag ~ C~NG TY ~6P H D m ~ C 11 ~jachl:2 ~ h n g ~ ~ h ~ l, lq, ~u~ @ ~bChi~inh BAO CAO TAI cfdm Q& Cho nHm thi chinh kkt thirc nghy31 W g 12 a 2 Bln thuyh minh Bho d o tAl cbhh q (ti& theo) Chc khoHn phAi thu khac 68du nim 1.400.000 45.454.979 140.075.223 206.930.202 660.1 50.000 45.454.979 22.820.065 749.825.044 - huh GTGT Qm nap ~ i & n c8 phibu cbn phhi thu c h CNV Mi dp thu BmQdnIjiDphQu&6 Pbsj thu khk Cbg 5, $6 cuhi I@ ~.400.000 Ehgt8n kho Gih hao mhn ~6 drr &u n h ~ h h hao u tmng Giim gih tq hao 3.267.777242 726.554.808 1.1 17.743.826 105.799.329 (477,450.356) 171.698.986 13.105.458 4.557.220.054' 845,459.595 (477.450.356) A 7, ~ h tauvio CGng ty Mn kh,lib doanh Khob d ru tu vh C8ng ty TNHH~ hd@ng t s h Dgi Hung Ph6 lam g& c h h g nh$n &ng k$ kinh doanh d 0309366923 ngiy 07 t h h g d m 2009 S& KC h-h vi d u hr TP.HB Chi Minb &,Cdng ty &u tu v$o C8ng ty TNHH ~ bd@ng t sHo D i Hung PM 140.000,000.000 dng, tmmg &rung 40% vh dia62u 18 Tgl &I thn&tba mh@p hogn 4i doanh nghibp hi@ h8ah, kh& 16 d a I& I@ n h tinh thud nb dvpc ~ h e oLU& thd thu bh trir vilo thu nh$p h n g thbi gian di da kh8ng q d 05 n8m k6 tir n3n tib sau n8m vh &nh l&h tqm thbi ch tl& duqc khfw tdr kh&ngbj gibi ban vb thbi g h Tili sin thuk thu nh$p hofln khi3n.g &qc gbi nh@ cho nhhg kh& n8y vi it c6 khh n h g c6 thu d@p chiu tbu6 tmng tuoag hi & srt dwg nhhg lqi fch 86 b g N P Y V~ D m 6ng ~guygnMinh Hung &ng D8 Vuong Tfi Ong UngM O cubng DNTN ~guyh Loan 6% u v h sy co~iv~&~ggcvii angty~~~~mep~hatldng CQng@ X D L& P h cgc n h a c u n g d p w Cbg 12 ~ h u vh & d c khdn p U ngp NhB n* & phAi n@p $6 U& n@ptrong $6 dAu niim ~hu& GTGT hang b h noi &is T h d thu nh4p domh ~ r ) ThdthuaPdnhstn ~i6t nhd Uht & loqi thud khac CblI tmng I@ W S& cuhi I@ 506.019.373 150.386.863 506.019.373 150.386.863 8.784.874.393 233,44$,851 609.372.85 449.406.095 428.420.5 14 8.944.84 1.149 52.623.664 - 9,524399,617 247.638.327 500.740.425 3.425.114 1.511.56358 - 500.740.425 3.425.1 14 1.888.011.521- 9.147a1.676 ' T h d thu nhgp d d nghigp ph%nGp I@ @c du thh nhu sau: ~ii~~ret&at.nhdnc"ii~m@ ~ n lgi g nh* kh t o h tmh lhd & khoh b i b chInb tbg, g i h Iqi kk toh~~~djnhlqinh~c~uthdthu~ d d nghih: Crfc MU& &chhk t&ag #c khdn didw c b h Thu c l ut h e 111217.245 (1 11.217.2451 Ld c8c nhn tnr6rc Uuq~chug& Thu nhap &h thd mu6 s d t thud thu &&I doah nghiep 25% m d a nh& ~ d m h ~ $ p h d i ~r$p Ddn~kthdthunh@~ngh#pphbl ngp c h n&n M fheo B& b h ki& tmh nkd n& mu&dhu && &un& ngh@pcbn phdi n#p - - - 1.508.336.108219206.466 (2 19.206.466) 25% - I a - I - I nlhthdd C6ng iy ph&i@p ti& h e &t bsi vih di&ndch 1.909,5 m2Egi s6 205 Lgc Long QulOn, phuhg 03 qu& 11, &&I tlch 225,99 ma tqi d 418 ~ h n ~g h gqu@ , 11, TP.~b Chi Minh v& 1944 m2fai 593 B ~ T h b i , q @ n1 , ~ ~~ b ~ h i ~ i n h sd 14 Chi phi phHitr6 dCUSI Erjr Tdch t m h chi phi chuy&nnhmqng & h An Phi3, QW2, 'PHChf TrIch tnx6.c chi phi & d n g t h h Tnrirag Chi w Trkh i d c ok Chi phi khac Cgng &ng trinh % 46.619.563.277 - s8 dhu nam ' 46.649.563.277 183.656.853 183.656.853 261340.477 2.624.5 18.757 3.567.728 47.064560.607 B.461306,615 4th - Mi vay Nh@ &t cgc cho thu8 m$t b h g Phai n@ BHXW CgC khoh phai trA khac C6no 16 Quf khen thlrdng, ph6c lqi CJIi9 W h W $6 dhn n h Qu$ khen thuhg 7.481.632.542 ~ h h 19.i c Quythuh Ban qUan 19, di u hanh 2.207.245.477 1.950.846.575 QUY I Cbg 11.639.724.594 - (1.049.946.700) 9.W0.000 (458.44 1.600) - (309.41 5.400) 9.000.000 (1.817.803.700) s8 c d i I@ 6.43 1,685,842 1.757.803.877 1.641.431.175 9,830.920.894 M T H ~ TIN G I36 SUNG CHO C ~ KCE h M?X T R h H BAY TRONG BAO CAO K@,T QUA HOlgT W N G ILINH D O m G ~ NAf e DQ ~ Damhthubhnh~v~ctmg&~~~ LUY 1$ tir ~ i l un ~ m din euh a nhy Qu$3/2011 ~ i vdn h h@ dong kinh doanh nhll G i h v g n h o q t ~ x i f ylip GiA vhn ach cho thug Gib v6n ho@ d@g tbih k6, m6i gi6.i BDS Gia v&nhogt d b g nhuqng b h v@ttu C4ng Doanb tha h o ~d8ng t t&ichinh Chi phi q& 19 doarnb n-p Chi phi cho n h h vigi Chi phi qguyb lieu, v@tli&u Chi phi khhu ha0 t8i siIn c6 U'@ Chi phi &h Chi phi khk C6ng mua ngohi - nhw d p h h bh cho cd ddng CACho~ndi&l ~ h ~ t~ng, n h giHm ipi toh & x8c &h lgi nh* sd hUu c8 phh thhg Lqi nhuQll p h h b6 cho ch d8ng & hfh c6 ph8 t h h g C& 111217.245 1.697.657253 3.639.995 31 3,639.995 ph6 t h h g ltang Iuu h h h blnh q u h ~ Q W LgI co.bin tr$n cd p d a 466 Thang tin v&bQ p u n TB6ngtin~ph&bwctrlnh,bhythbo~vyckinh~vi~uw@~.~c8oWp~ chinhy&~~~~kinhdoanhdw~w&dchhdq&~n4ibg~heth&~h ht5ichinhni)i c b C q ty Th~ngtind~~dlrinh~~&&~vi&t83~d8i~fi8cv~gihtrj&kh0anch phi 16n kMng b h g ti& c h pm theo IT& v(rc kinh doanh cSa CBng ty nhu sau: r n h v kinhdmnb bst U6mg m v p r dY& ICQ Doanh thu th& v& bh h h g vh cung c b dich w Mn ngohi Doanh thu t h h vb b h hang vB cung dp djch vy gibc k - w P@ I&g&anh&ntliub d b h Ldng vd m g cdp WV WP& a c chi phi wbg p h b M&~wP~& bi**waa kinh doanh Doa& thu ha@ &ng tiii chinh Chi phi t i i cbinb Thuid@ khac Chi phi M c Chi phi thu& thu doanh nghitp hien hanh Chi phi thud thu nh$p dmh nghiQphob Igi l@ nhu& sau iku& thu Cickholln bsi t r t - Cgclhhvyc kh4c ' - 3.38d678,605 37.486,lOO Cbnr: - #&61R887 - 3.867.32&492 429.867.611 - 467.353.?71 (320206.146) 147.147.625 72251.1% (108.1Od.283 (8 1.293 - WVYT klnhdoanb Lfnbvpr bht d+na sin x& lip ~dngchi phi dlt phdi slnh d m a & s i n cd @th vd c& Wsdrr tiUi hgn khdc Tihg gid bri edc k h o h p h S hh khdng bdng & (& dl phi khdu r~ v~ p h h bg chi phi l ~~zX F sru C rp) - C4c khoHn logi trii C@UP - - - - - - - - rnuve~crn& Ho# a n g c b C8ng ty dugc p b h bg chi y&ub khu ~ Thi sh thl chlnh ~ i b nVB GAG kh& CAc lInhvyc khSc T miin G Nam Vi& Nam twng d m g tihn PhHi thu khkh hang Chc khoh phG thu khic COW Np pMi trH tii chfnh P W tr& cho n p b i bin Vay vh ng PW lrh n@ lao dang ChipbipWtri CaC khdn phhi trPl k b b C@P 2337.426.321 2.767.171312 206.9302m 5311.527.835 19.946.405 300.776.3 13 2.941.551.951 47.064.560.607 4.863.317.421 55.690.152.697 684375.156 7.736.443.430 3.249.825.044 11.670.643.630 3.4 18.8 13.910 6.387.546.666 49.46 1.306.6 15 3.156.998.704 62,424.665.895 2.337.426.32 2.767.171.312 206.930302 684.375.156 7.736.44.430 3.249.825.Q44 531L527m 11.670.643.630 519.946.405 300.776.3 13 2.941.551.951 47.064.560.607 4,863.317.421 3,418,813.910 6.387.546.666 49.461306.615 3.156.998.704 55.690.152.697 62.424.66MB5 - - c i a ~ h c r p @ c h & t i s H n ~ c h f n h v B n p p M i t r E i t a i c h h h b u r ~ c p h ~ t h etor i d c n d hi&~bidf q~tili chinh e6 th& duqc chuykn d6i mbt giao dioh h i & g i giira & Mn E6 g v i mong m d n giao dicb C h g sir d w p h m g phep vil gi6 djnh sau &6 tinh gil trj hqp 19: Oil tri hpp 19 o h tien @t, ti n &i n g h hang ngh hgn, c8c b d n phAi thu Wch hhg, phai trh cho ngu&ibh vB nq &~.in&~lchachraagdvrmg~~d~h&~kh&m~cn~ddonhb~c~ngc~d~ c6 l@ hm n g h C ~ N ON cb P ~ A N DJA& 11 ~~chi:205~c~Qu~tn,p~3,~ll,~~.~8ChiMinh sAo cAo TATCW QIH3 ~hon8rntbichiahkkttMcnghy31tfisng 12dm2012 Bln thuyk minh BILo d o tB1 e b b q (ti& t b ) R6i ro tin dgng Rhi ro tin dyng lA ro mi rnbt Mrt tham gia bong hqp dbng khdng c6 k k &g nghlia y ciia minh d8n d&1 t8n thht vb tAi chinh cho Cdng ty ~ thw hi& &m Csng ty cd ciic nli m tin d w ~ chc ho@dong kinh doanh (chh yh d i v6.i ckc khoh p U thu khhh h g ) vii hoai dbng tAi chinh (tibn @i n g h hhg) PhrOf thu khhh hd?g Cbng ty g i h t h i h riii ro tin dyng bhg &h chi giao dich v&i & ban vj ch n h g thi chinb tdt, y8u chu thu tikn d6i vdi khkh hsng mdi vh ddh vita k& t d n c8ng nq t h h g xuyh theo dbi nq phAi thu db d8n d6c tbu hbi TI& cu d n8y v&khoh phai thu cSa C&ng ty l i b quan dkn nhih khkh h h g khac nh fi ro tin dyngkMng t#p tnmg vb m@ b h bhg nhht dph di ro thmh khoh th&ng qua vi& tri mot ~uqngti& VA d c khoh tumg d m g ti& p h hqp ~ vh colc khoh viy b m~rcm i BW ~ Wnm && ~ cho M & & &p h g nhu ch gih,thi&ugnh huhgc6anhhg bi&@ngv& luhgtih hqttU@g d a ~ h g t y c&lg ty qu&n W~thernh~ch&khohnqpU~~chinh~~~kho~nthaa~~dpkiht hqp n8ng chua duqc chi& k h h nbu mu: T* 01 d m trb xud, sS cadi PMi tt.g cho ng&i bsn 19.946.405 Vay vA np 300.776.3 13 Phai tri n@i la0 dbg 2.941.55 1.95 Chi phi phii 47.064.560.607 ~ ~ p h i h i f 3.193.887.081 d ~ qng 54.020.722357 s8dunHrn PMitdcho~bh vv nq FWtrhngt&ilao~g Chi phi phhi i d 3.418.813.910 - 6.387.546.666 49.461-306.615 M n 01 n3m &&05nSrn Trh05ngm 2.950.9 13.527 - 1.669.43034(1 4.620343867 C&ng - 19.946.405 - 3,251,609,840 - 2.941.551.951 - 47.064.560.607 - 4.863.3 17.421 - 58,641.066224 C~NG TY c6 PWOW 6c 11 o i a c h l : ~ ~ o n ~ ~ ~ h ~ , ~ ~ 1 , ~ ~ ~ ~ h i ~ i n b BAO CAO TAI Q* ~ h o ~ ~ c ~ k g t ~ c n & ~ ~ ~ 2 B11n thuydt minb BJo 40thl cbhb q (ti& the01 7, Rurotl4tmhtg ~ i r o ~ t n r m g ~ ~ i r o ~ g i t r j h g p ~ ~ & l u ~ ~ & ~ n g ~ l a i c ~ c chinh d bidn &&ngtheo nhang thay dgi c6a gi8 tu R6i ro th tnrimg baa ghm l@: & ro ~+t~ririm~isdtv~~imvBgis~ m m w * ~rongogi~1lfirom~~trjh~l~ho&&l&~ti&~~tvanglai~o&l~~~chin & b i h @ng tlm nhhg thay d8i c h tf gih hbi d i i ~ i m ~ s d c h ~ & l g t y c ~ ~ f i h ~ u a n & n t i ~ & ~hqn, t iv ~h cgi cikth id n ~ vay asrrodghikkk ~ i r o v & @ l c b s c k f i i m m i l g i ~ h g p ~ h ~ & l u ~ &tacmglaiciiacihgc~tiii chinh d b i b @ngtheo nhilng thay d6i c h gih thj n g d tlaay i c h l% s d t VA @ gii hi% ddi V h & d y khhg gnh hudng d6n B b c b thi chhh g i h nign Q6 c h C&ngty ... cp tAi chinh ho@cngb hon, nku &I thi& trb v&gih tri ghi s8 hien hi thub cda nq phai tri thi chInh i Gid trj ghi sh bm dc?uczia n q p M frd 1- chid ~tAi' ohlnhd~x80dinhtheogiAp~t~ ph& hanhnq tAi. .. Lqc Long Q&, phuhg 3, @n 11, TP.H?I Chi Minh BAO cAo TAI CN QUP Cho n8m thi chinh kit thirc nghy thhg 12 n5m 20 12 EHn thuyit miab B40 cho tAi chinh q (tiip theo) quy dy phbng trp dpmht v@c i h... ~ , q u @ 1T F ,B ~ CbiMinh BAO cAo TAI cQW3 Cho nHm tili chinh kdt thQc ngw thang 12 n&m 2012 BHn tbayh minh Bho c8o thi chhh q (ti& thoo) rZemsA Thi sin tAi chi& duw p h h l& P ghi nh& theo